JIMMO: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
JIMMO
Largest movements
- Cash +€188,666
up €188,666 (+30.3%), from €622,101 to €810,767
mainly Net result for the year (+€176,155) and Depreciation (+€104,059)
- Tangible fixed assets -€93,217
down €93,217 (-7.9%), from €1.2m to €1.1m
- Reserves +€89,926
up €89,926 (+9.5%), from €945,210 to €1.0m
- Other debts +€50,575
up €50,575 (+249%), from €20,299 to €70,874
- Financial income +€79,059
up €79,059 (+62.9%), from €125,700 to €204,759
- Taxes +€28,956
up €28,956 (+54.4%), from €53,249 to €82,206
- Depreciation -€9,585
down €9,585 (-8.4%), from €113,644 to €104,059
- Financial charges -€7,986
down €7,986 (-68.7%), from €11,616 to €3,630
- Gross operating margin -€5,497
down €5,497 (-3.0%), from €181,475 to €175,978
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,348,431 | €4,476,827 | +€128,396 | +3.0% |
| Fixed assets | 21/28 | €1,184,174 | €1,090,957 | -€93,217 | -7.9% |
| Tangible fixed assets | 22/27 | €1,184,174 | €1,090,957 | -€93,217 | -7.9% |
| Land and buildings | 22 | €1,184,174 | €1,090,957 | -€93,217 | -7.9% |
| Current assets | 29/58 | €3,164,257 | €3,385,870 | +€221,613 | +7.0% |
| Amounts receivable within one year | 40/41 | €49,098 | €39,478 | -€9,620 | -19.6% |
| Trade receivables | 40 | €11,540 | €1,920 | -€9,620 | -83.4% |
| Other amounts receivable | 41 | €37,558 | €37,558 | = | 0.0% |
| Current investments | 50/53 | €2,479,138 | €2,502,906 | +€23,768 | +1.0% |
| Cash at bank and in hand | 54/58 | €622,101 | €810,767 | +€188,666 | +30.3% |
| Deferred charges and accrued income | 490/1 | €13,920 | €32,720 | +€18,800 | +135% |
| Total equity and liabilities | 10/49 | €4,348,431 | €4,476,827 | +€128,396 | +3.0% |
| Equity | 10/15 | €4,270,450 | €4,360,375 | +€89,926 | +2.1% |
| Contributions | 10/11 | €3,440,000 | €3,440,000 | = | 0.0% |
| Reserves | 13 | €945,210 | €1,035,135 | +€89,926 | +9.5% |
| Distributable reserves | 133 | €945,210 | €1,035,135 | +€89,926 | +9.5% |
| Profit (loss) carried forward | 14 | -€114,760 | -€114,760 | = | 0.0% |
| Amounts payable | 17/49 | €77,981 | €116,452 | +€38,471 | +49.3% |
| Amounts payable after more than one year | 17 | €4,490 | €4,490 | = | 0.0% |
| Other amounts payable | 178/9 | €4,490 | €4,490 | = | 0.0% |
| Amounts payable within one year | 42/48 | €71,377 | €102,475 | +€31,098 | +43.6% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €12,695 | €3,458 | -€9,236 | -72.8% |
| Suppliers | 440/4 | €12,695 | €3,458 | -€9,236 | -72.8% |
| Taxes, remuneration and social security | 45 | €38,383 | €28,143 | -€10,241 | -26.7% |
| Taxes | 450/3 | €38,383 | €28,143 | -€10,241 | -26.7% |
| Other amounts payable | 47/48 | €20,299 | €70,874 | +€50,575 | +249% |
| Accrued charges and deferred income | 492/3 | €2,114 | €9,487 | +€7,373 | +349% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €113,644 | €104,059 | -€9,585 | -8.4% |
| Other operating charges | 640/8 | €14,560 | €14,687 | +€127 | +0.9% |
| Gross operating margin | 9900 | €181,475 | €175,978 | -€5,497 | -3.0% |
| Operating profit (loss) | 9901 | €53,271 | €57,232 | +€3,961 | +7.4% |
| Financial income | 75/76B | €125,700 | €204,759 | +€79,059 | +62.9% |
| Recurring financial income | 75 | €125,700 | €204,759 | +€79,059 | +62.9% |
| Financial charges | 65/66B | €11,616 | €3,630 | -€7,986 | -68.7% |
| Recurring financial charges | 65 | €11,616 | €3,630 | -€7,986 | -68.7% |
| Profit (loss) for the period before taxes | 9903 | €167,355 | €258,361 | +€91,006 | +54.4% |
| Income taxes | 67/77 | €53,249 | €82,206 | +€28,956 | +54.4% |
| Profit (loss) for the period | 9904 | €114,106 | €176,155 | +€62,049 | +54.4% |
| Profit (loss) for the period to be appropriated | 9905 | €114,106 | €176,155 | +€62,049 | +54.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.